Supreme Court · 2005 INSC 622 · Decided 16 December 2005
Siddhartha Tubes LTD. v. Commissioner of Customs & Central Excise, Indore (Mp)
- Court
- Supreme Court of India
- Citation
- 2005 INSC 622 · [2005] SUPP. 5 S.C.R. 851
- Case number
- CIVIL APPEAL No. 4247/2000
- Decided
- 16 December 2005
- Bench
- ASHOK BHAN, S.H. KAPADIA (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4
Headnote
Excise: A B Central Excise Act, 1944-Section 4-Assessabl~ value-Of m.s. C galvanized pipes-Pipes manufactured out of H.R. coils subjected to various processes including galvanization resulting in formation of m.s. galvanized pipes-Galvanization took place before the final product was cleared from and increased its value-Held: Process of galvanization which gave value-addition was D incidental to the manufacture-Hence, cost incurred by assessee for galvanization includible · in assessable value of the m.s. galvanized pipes. Pipes manufactured out of H.R. coils were subjected to
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